It appears that if Carmelo Anthony leaves Denver his preferred destinations are Houston and New York.

Which baffles New Yorkers. How could any sane human being choose any city over New York, let alone one in Texas? Doesn’t Anthony realize that all the best restaurants, the best shops, the best people are in New York? How many songs have Frank Sinatra and Jay-Z done about Houston? Exactly. New Yorkers would probably argue they have better barbecue than Houston.

So what is it? Why Houston? It can’t possibly be the far more stable basketball operation where they have a team just a star or two away from contending for a title. I mean, do the Rockets play in Madison Square Garden? It can’t the invasive New York media that would track and report his every step with his celebrity wife. So what is it?

If Carmelo Anthony becomes a free agent next July, the Knicks might have to contend with Houston — and Texas’ lack of a state income tax.

LeBron James, when he signed with the Heat, chose to play in a state — Florida — without a state income tax.

Ahh, the old exciseman canard. We could get into how the players are taxed where the games are played and the savings in taxes are not as great as some people think, really a small percentage of a huge contract like Anthony will sign. Why bother. We’re arguing with New Yorkers, they’re not going to listen anyway.